Recently, our 1 Commerce students swapped their textbooks for an exciting tour of one of New Zealand’s most iconic factories – Chelsea Sugar Factory.
The day was structured perfectly to show the full lifecycle of a product: starting with a large-scale factory tour and finishing in the kitchen to cook with Chelsea sugar and crunch the numbers!
Here is a look at what our students unpacked during this brilliant day out.
Part One: The Factory Tour and Supply Chain
The day kicked off on the factory floor, where students got an up-close look at how raw materials are transformed into a household staple. For our Commerce students, this was a live masterclass in logistics and supply chain management.
They learned exactly what it takes to process and supply enough sugar to meet the massive daily demands of New Zealand consumers and food manufacturers. The absolute highlight of the tour was discovering the sheer power of modern automation. Students were amazed to learn that, thanks to advanced technology and streamlined manufacturing processes, it only takes 4 people to run the factory operations! This provided a brilliant, real-world example of how capital-intensive businesses operate with maximum efficiency.
Part Two: Cooking Up a Profit
After seeing how the sugar was made, the students headed into the interactive kitchen to put that very same Chelsea sugar to use. They rolled up their sleeves and got to work baking some classic, sweet Kiwi yo-yo biscuits.
But in Commerce, we don’t just cook—we calculate. Once the baking was done, the students sat down to figure out how to turn their sweet treats into a viable business. They applied classroom concepts directly to their freshly baked goods:
Costing: Students calculated the exact cost of the raw ingredients (flour, butter, Chelsea sugar, and icing) required to make a single batch of yo-yos.
Wholesale Pricing: They learned how to apply a cost-plus pricing strategy, adding a predetermined profit margin to their base ingredient costs to establish a wholesale price.
Retail Pricing & GST: Finally, to get the cookies ready for a fictional supermarket shelf, students factored in New Zealand’s 15% Goods and Services Tax (GST) to determine the final retail price paid by the consumer.
Why Choose Commerce, Accounting, or Economics?
Trips like this highlight exactly why subjects like Commerce, Accounting, and Economics are so incredibly valuable for our students.
These subjects take abstract numbers and turn them into tangible, everyday realities. Whether it’s understanding how massive factories operate with just a handful of staff, how national supply meets demand, or how to turn a simple recipe into a profitable enterprise, these subjects equip students with essential life skills.
If you want your child to develop strong financial literacy, critical thinking, and a sharp eye for how the real world operates, we highly encourage you to support them in choosing Commerce, Accounting, or Economics for their future pathways!
A big shout out to Mr. Turner and Mr. Wakely for making this a great day!





